Zobrazeno 1 - 2
of 2
pro vyhledávání: '"Tomas Cibula"'
Publikováno v:
Journal of Research in Emerging Markets; Vol. 3 No. 1 (2021): Journal of Research in Emerging Markets; 58-65
The objective of this article is to provide a basic systematic review of tax treaties between Slovakia and the Middle East States and their similarities and differences as compared to the standard OECD/UN Model Tax Conventions. The methods used inclu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a9734f1695bac6b72e1559a88d98f166
https://doi.org/10.30585/jrems.v3i1.601
https://doi.org/10.30585/jrems.v3i1.601
Autor:
Tomáš Cibuľa, Matej Kačaljak
Publikováno v:
Bratislava Law Review, Vol 2, Iss 1 (2018)
The article analyses the new “digital platform permanent establishment” concept as a legal fiction establishing a fixed place even in situations where there is no actual fixed place. The authors conclude that in the Slovak legal environment this
Externí odkaz:
https://doaj.org/article/d2281c480fb64b41a4f8976d29843b95